College Catalog

BUS 147 Management Accounting

An introduction to management accounting as used in the decision-making process with a focus on the internal user of accounting information as related to the management functions of planning, motivating and controlling. Topics include: job order, process-and activity-based costing, cost-volume-profit relationships, budgeting, responsibility accounting, standard costing, incremental analysis, capital budgeting and other current topics. Computer applications may be part of this course.

Credits

4

Prerequisite

(BUS 146 OR BUS 146A) AND (CIS 119 OR CIS 125 OR CIS 150)